The OECD has published a consolidated MLI position deposited by Iceland on 14 December 2021. The consolidated MLI position includes the addition of the 2016 income and capital tax treaty with Austria as a covered agreement, as well as related changes to include the treaty in the relevant MLI notifications and reservations. Austria, however, has not yet included the treaty as a covered agreement.
In addition to adding the Austria treaty, Iceland's consolidated MLI position also includes fur…